Support in Minnesota (2026)

The PICS Concept: Minnesota’s Unique Income Measure

Minnesota’s child support system uses a distinctive income measure called Parental Income for Child Support (PICS) that sets it apart from most other income shares states. While many states base child support on gross income or adjusted gross income, Minnesota calculates PICS by subtracting specific allowable deductions from each parent’s gross income:

• Federal and state taxes based on each parent’s filing status
• Social Security and Medicare taxes (FICA)
• Reasonable pension contributions
• Union dues
• Health insurance costs for the parent only (not the child)
• Support obligations for other children

This net-income approach produces a support calculation that more accurately reflects each parent’s actual ability to pay, because it accounts for the real tax burden and mandatory deductions that reduce a parent’s take-home pay. The PICS calculation is governed by Minn. Stat. Section 518A and is central to the entire child support framework.

The Parenting Expense Adjustment

Minnesota’s guidelines provide a graduated parenting expense adjustment that is more nuanced than many states’ shared custody formulas. The adjustment operates on three tiers under Minn. Stat. Section 518A.36:

• Below 10% parenting time: No adjustment. The full child support amount applies.
• 10% to 45% parenting time: A graduated adjustment reduces the non-custodial parent’s obligation. The more time exercised, the larger the reduction. This graduated approach avoids a “cliff effect” where small changes in parenting time cause dramatic swings in the support amount.
• 45.1% or more parenting time: A full offset calculation applies. Each parent’s obligation is calculated separately and offset against the other’s, with the parent owing the greater amount paying the difference.

This three-tier structure creates a smoother transition between sole custody and shared custody calculations, reducing the incentive to litigate over marginal parenting time percentages.

How Minnesota Calculates Basic Child Support

The calculation begins with each parent’s gross income, which includes all earned and unearned income: wages, salaries, commissions, bonuses, pensions, Social Security, workers’ compensation, unemployment benefits, disability payments, rental income, dividends, and other recurring sources. Courts may impute income to a parent who is voluntarily unemployed or underemployed.

From gross income, Minnesota calculates each parent’s PICS by subtracting the allowable deductions. The parents’ PICS are combined, and the guidelines schedule under Minn. Stat. Section 518A.35 identifies the basic support obligation based on the combined PICS and the number of children.

Each parent’s share of the basic support obligation is proportional to their share of the combined PICS. The custodial parent’s share is presumed spent directly on the child, while the non-custodial parent’s share becomes the child support obligation.

For a general overview of income shares models, see our guide on how child support is calculated. You can also estimate your potential obligation with our child support calculator.

Additional Child-Related Costs

Beyond the basic support obligation, Minnesota allocates several additional costs between the parents:

• Child care costs necessary for employment, education, or job training
• Health and dental insurance premiums for the child
• Unreimbursed medical and dental expenses exceeding $250 per child per year

These costs are divided between the parents in proportion to their respective PICS, and they are added to or addressed separately from the basic support obligation.

Spousal Maintenance in Minnesota

Minnesota uses the term “spousal maintenance” and addresses it under Minn. Stat. Section 518.552. The court may grant maintenance if the requesting spouse demonstrates that they lack sufficient property to meet their reasonable needs or are unable to provide adequate self-support through appropriate employment, or are the custodian of a child whose condition or circumstances make it appropriate that the custodian not be required to seek employment outside the home.

Minnesota recognizes two forms of maintenance:

• Temporary maintenance. Awarded for a defined period to enable the receiving spouse to become self-supporting through education, training, or workforce re-entry.
• Permanent (indefinite) maintenance. Awarded when the receiving spouse is unlikely to become fully self-supporting due to age, health, long absence from the workforce, or other factors. Despite the label, permanent maintenance is still subject to modification.

Minnesota does not have a statutory formula for maintenance. Courts exercise broad discretion based on the statutory factors.

Factors in Spousal Maintenance Determinations

Under Minn. Stat. Section 518.552, the court considers:

• The financial resources of the party seeking maintenance, including marital property apportioned to them and their ability to meet needs independently
• The time necessary to acquire sufficient education or training to find appropriate employment
• The standard of living established during the marriage
• The duration of the marriage and, in the case of a homemaker, the length of absence from employment and the extent to which education, skills, or experience have become outdated
• The loss of earnings, seniority, retirement benefits, and other employment opportunities foregone by the spouse seeking maintenance
• The age and physical and emotional condition of the spouse seeking maintenance
• The ability of the paying spouse to meet their own needs while paying maintenance
• The contribution of each party to the marital property and the enhancement or diminishment of earning capacity during the marriage

The 20% and $75 Modification Threshold

Minnesota provides a clear quantitative threshold for child support modification. Under the guidelines, an existing support order may be modified when the current guidelines calculation differs from the existing order by at least 20% and $75 per month. Both conditions must be met. This dual threshold gives parents a concrete way to assess whether their changed circumstances warrant pursuing a modification, rather than relying solely on the more subjective “substantial change of circumstances” standard.

Child support in Minnesota continues until the child turns 18, or until age 20 if the child is still attending secondary school. Support also terminates upon the child’s marriage, emancipation, or entry into military service. Minnesota does not generally order parents to contribute to post-secondary education expenses, though parents may voluntarily agree to do so.

Enforcement of Child Support Orders

Minnesota’s Child Support Enforcement Division has robust enforcement mechanisms:

• Automatic income withholding from wages
• Interception of state and federal tax refunds
• Suspension of driver’s licenses, recreational licenses, and professional licenses
• Liens on real and personal property
• Financial institution account seizures
• Passport denial for arrearages exceeding $2,500
• Contempt of court, which can result in jail time

Arrearages cannot be retroactively forgiven, and modifications take effect from the date the motion is served on the other party.

Modification and Termination of Maintenance

Either party may seek modification by showing a substantial change in circumstances that makes the existing order unreasonable and unfair. The death of either party terminates maintenance. Remarriage of the recipient also terminates maintenance unless the dissolution decree provides otherwise. Cohabitation by the recipient does not automatically terminate maintenance but may constitute grounds for modification.

When to Seek Legal Guidance

Minnesota’s PICS-based child support model, the three-tier parenting expense adjustment, the 20%/$75 modification threshold, and the court’s broad discretion in maintenance cases make early legal analysis important. If you are evaluating a child support or spousal maintenance issue, consider scheduling a free consultation with an experienced family law attorney.

Frequently Asked Questions

How is child support calculated in Minnesota?

Minnesota uses the income shares model under Minn. Stat. Section 518A, based on the concept of Parental Income for Child Support (PICS). Both parents’ incomes are evaluated, allowable deductions are subtracted, and the guidelines produce a basic support obligation adjusted for healthcare, childcare, and the number of children.

How long does child support last in Minnesota?

Child support continues until the child turns 18, or until age 20 if the child is still attending secondary school. Support terminates upon the child’s marriage, emancipation, or entry into military service. Minnesota does not generally order parents to contribute to post-secondary education, though parents may voluntarily agree.

How does parenting time affect child support in Minnesota?

Minnesota’s guidelines provide a three-tier parenting expense adjustment: no adjustment below 10% parenting time, a graduated adjustment for 10-45%, and a full offset calculation at 45.1% or more. The more time the non-custodial parent exercises, the greater the adjustment.

Does Minnesota use a formula for spousal maintenance?

No. Minnesota does not have a statutory formula for maintenance. Courts exercise broad discretion based on statutory factors including the marriage duration, standard of living, each party’s financial resources and earning capacity, and the time needed for the recipient to become self-supporting.

What is the PICS concept?

Parental Income for Child Support (PICS) is Minnesota’s unique measure of income for child support calculations. It starts with gross income and subtracts specific deductions including taxes, FICA, pension contributions, union dues, parent-only health insurance, and obligations for other children. This produces a net-income figure that more accurately reflects each parent’s ability to pay.

When can child support be modified in Minnesota?

Child support may be modified when the current guidelines calculation differs from the existing order by at least 20% and $75 per month. Both thresholds must be met. Additionally, modification is available upon a showing of a substantial change of circumstances that makes the existing order unreasonable and unfair.

How This Guide Was Researched

This guide is based on a thorough review of Minn. Stat. Section 518A (child support guidelines and the PICS methodology), Section 518A.35 (basic support calculation and guidelines schedule), Section 518A.36 (parenting expense adjustment with its three-tier structure), and Section 518.552 (spousal maintenance). We consulted the Minnesota Courts’ child support help resources, the Minnesota Department of Human Services child support enforcement materials, the Minnesota Judicial Branch’s online child support calculator documentation, and the Minnesota State Bar Association’s family law practice guides. Information about the 20%/$75 modification threshold was verified against the statutory text and court administrative publications.

Sources and Legal References

• Minn. Stat. Section 518A — Child support guidelines, PICS definition, and income calculation methodology
• Minn. Stat. Section 518A.35 — Basic support obligation, guidelines schedule, and combined PICS application
• Minn. Stat. Section 518A.36 — Parenting expense adjustment (three tiers: below 10%, 10-45%, 45.1%+)
• Minn. Stat. Section 518.552 — Spousal maintenance types, factors, and modification standards
• Minn. Stat. Section 518A.39 — Modification of child support, including the 20%/$75 threshold

Official Minnesota Resources

• Minnesota Courts — Divorce/Dissolution
• Minnesota Courts — Child Support
• Minnesota Divorce Forms
• Minnesota Department of Human Services — Child Support

For more about how we research our guides, see our editorial policy and sources methodology.

Related Guides

• Child support in Minnesota — Practical guide to Minnesota child support
• Divorce in Minnesota — Minnesota dissolution process and property division
• Child custody in Minnesota — Minnesota’s 12 best interest factors and 2015 reforms
• How child support is calculated — Comparing support models across states
• Child support enforcement — How enforcement works nationally
• Modifying child support — When and how to seek a modification
• Child support calculator — Estimate your potential obligation